87-0266 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

            UTAH STATE TAX COMMISSION,            :

COLLECTION DIVISION,                                        :           INFORMAL DECISION

            Petitioner,                                                         :           SALES TAX REVOCATION

v.                                                                                 :           Appeal No. 87-0266

XXXXX                                                                                  )           Sales Tax No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX appeared representing the Respondent.  XXXXX appeared representing the Petitioner.  The Petitioner presented evidence that the present balance due is $$$$$ which is delinquent and remains unpaid after repeated unsuccessful attempts to collect the account.  The Respondent argued that he was unaware that the sales tax had not been filed.  His wife took all of the money and left.  It was his wife's responsibility to make out the checks and pay for the sales tax.  Approximately nine quarters have gone partially or totally unpaid.  The Respondent argues that at this point he is basically out of business but does have sufficient assets to sell to pay the obligation.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that the sales tax license No. XXXXX is hereby revoked for failure to comply with the statutes of the State of Utah.  The Respondent is, therefore, ordered to turn over sales tax license to the representative of the Utah State Tax Commission and cease doing business.  The revocation of Respondent's sales tax license is effective immediately, unless Respondent requests in writing, within three working days from receipt of this decision, that the Commission stay the execution of this order for thirty (30) days, provided the Respondent is able to prove that the following conditions have been met:

            a. A bond has been posted in the amount of the tax, penalty, and interest that is currently delinquent and due.  The bond must be in the form of a cashier's check, certificate of deposit, surety bond, or cash; and

            b. An account has been opened in a local financial institution by the end of the first banking day following receipt of this decision.  The account must name the Respondent's company and the Utah State Tax Commission as co-owners.  In addition, the Respondent must make weekly deposits into the account in the amount of the current accruing sales tax liability.

            DATED this 17 day of November, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew